National Firearms Act Division (ATF Forms 1 and 4) P.O. SOT Firearm Licenses are valid for one year, regardless of Class, and are valid from July 1, 20XX until June 30, 20XX of the next calendar year. %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz��������������������������������������������������������������������������� ? It us used in conjunction with a Type 07 FFL or a Type 10 FFL. Class 1 SOT – A class 1 SOT is for importers with appropriate FFLs. This validity is non-negotiable with the ATF, even if one were to apply for the SOT in March and receive it in June. But, if you want to make sure that you set it up the right way and don’t run into any troubles later, please consider taking out FFL License course.. When you combine a Class 2 SOT with a type 7 or 10 FFL you have the ability to manufacture and sell machine guns, suppressors, short barreled rifles and other title 2 weapons. Class 2 SOT – A class 2 SOT is for manufacturers. The SOT is valid only for a very specific timeframe, one calendar year starting from July 1st though June 30th. Fill out the form below or give us a call at 1 (417) 850-1649 . It is used in conjunction with a Type 01 FFL, a Type 02 FFL or a Type 09 FF. Exemptions. To view or use fillable versions of any of these forms, go to the ATF websites (https://www.atf.gov) ATF continues to work at restoring ATF Form 4, Application for Tax Paid Transfer and Registration, to service as an eForm. ATF E-Form 7(5310.12)/7CR(5310.16) ATF Copy - Page 3. 4 7 SOT means special occupational tax and refers to the tax due upon transfers of items restricted by the NFA ( Generally $200 except for AOWs which have a tax of only $5) If you purchase a Title II firearm from a dealer or individual out of your state, you will need to use a class 3 transfer agent to move the items across state lines. Special Occupational Tax (SOT) Renewals for Tax Year 2010 ATF's National Firearms Act Branch has learned that there was a printing error in generating some renewal forms for tax year 2010 SOT … February 1, 2019. (Once again, an individual can sell his personal NFA weapons to another individual in most states; but, they must complete the appropriate ATF … Bureau of Alcohol, Tobacco, Firearms and Explosives Form 8 (5310.11) – Federal Firearms Licensee Renewal Application ATF’s Form 8 is for FFL license renewals. 4 0 obj <> endobj ATF estimated that it cost a total of $1.9 million to administer the SOT programs for alcohol, tobacco, and firearm businesses in fiscal year 1997. endstream endobj 9 0 obj <>stream Federal Firearms Licensing Center (ATF Forms 7 and 8) P.O. %PDF-1.5 %���� Three months prior to the end of the three year period, the Federal Explosives Licensing Center (FELC) will automatically generate an explosives renewal application, an ATF Form 5400.14/5400.15 Part III, and send it to you in the mail. startxref Special tax for Tax Year 2011 is due and payable by July 1, 2010. A Class 2 SOT permits a licensee to engage in the business of manufacturing NFA firearms. x�b```a``������"� The next most common type of FFL, the manufacturer FFL, has a cost of $150 every three years. Taxpayers validate/correct the information and send the forms back with payment for the applicable tax year. Sure, you can do it on your own (I have). ATF Form 5630.5R Revised March 2010 Instruction Sheet ATF Form 5630.5R, Special Tax Renewal Registration and Return General Instructions This is your renewal form for Tax Year 2011 (July 1, 2010 - June 30, 2011). Each year the ATF publishes a report that includes data on the number of firearms in commerce (made, exported, and imported) and statistics on NFA firearms (forms, revenue, and distribution) and FFLs (applications and inspections. Back Legal Policies ATF Forms & Resources Home Buy Sell Info Legal Policies ATF Forms & Resources Staff Blog Contact. (See definitions #12 and #13) 32. SOT licenses must be paired with the logically correct FFL as described above. If the application is not received 30 days prior to the expiration date, the licensee should contact the Federal Firearms Licensing Center (FFLC). Available from FFL123.com Only Exclusive FFL123 – Class 3 (SOT)Guide $ 39.99 Get Your FFL & SOT Make Money With A Licensed Firearm Business In order to operate a business that makes, buys or sells firearms you must be properly licensed. 0000000931 00000 n That means if you are an 07 FFL, you can’t get say an 01 SOT for importing. 0000001506 00000 n From hunters and military members, to competition shooters and general firearm enthusiasts, we welcome anyone who values and respects the way of the firearm. 0 Step 3 – Take an Online FFL Course. PLEASE NOTE: A renewal application (ATF Form 8 Part II) will automatically be mailed by ATF to the "mailing address" on the license approximately 90 days prior to the expiration of the license. Yes, this step is telling you about a course we sell. The renewal cost for your FFL; Cost of registering as an SOT (if applicable) The most common type of FFL, a Type 1 Dealer’s license, has a license cost of $200 for the first three years and $90 to renew your FFL thereafter. National Firearms Act (NFA) Branch AR15.COM is the world’s largest firearm community and is a gathering place for firearm enthusiasts of all types. Class 3: A Type of Special Occupational Tax (SOT) Type 01 FFL: A Type of Federal Firearms License authorizing the licensee to deal in firearms, including firearms regulated under the National Firearms Act (NFA) The terms above should be clarified because when misapplied, lead people to believe false information to be correct. LEAD Technologies Inc. V1.01 <<9626A6ED8FACEF4E91AD4914CB59A379>]>> These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. Last Name. A Class 03 SOT when paired with a type 01 or 02 FFL allows general retail sales of NFA items. endstream endobj 8 0 obj <>stream The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) is committed to ensuring public safety by working directly and through partnerships to assist federal firearms licensees (FFL) and federal explosives licensees and permittees (FEL/P) in … ATF F 5630.5R, NFA Special Tax Renewal Registration and Return and ATF F 5630.5RC, NFA Special Tax Location Registration Listing are preprinted forms sent to taxpayers for Special Occupation Taxes under the National Firearms Act. \���Zk5_��O��|ae�}WB�u� ūOu��O�ZJ�0���|:��?gOx7��:�5|,� cIе����G�ڮ�'���2�����=��u�����Ē5�Y�]F9l��>�(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��[VҴ +S�u�OO�tMO�յ�cV��Ӵ�'Jӭ���5=OP��;{ >�����y8����UI��o����b_i� �4]C�������M�_ ���Ŀ����=�x��@Լq���R/� S�ޑ��^�7�z������!�B�Q��뿴�����[��V���� �;�|)���?^�?��?�Y�K�ω�� ����-�|?�]�YiW��>7�M��q��Ku���� G�n���*o��)��[�?|?�� ~'ìi� ���ڿ�" ��+�?��7�[� [�F��mºl����� ��u=Ub���}/�� ���M��-���_^�@�~,x�J����,�*|L�. A Class 2 SOT costs between $500 to $1000 depending on the size of the business applying for the SOT. %%EOF We eliminate the risk of denial and facilitate every step of your application process. It literally takes 5 minutes to fill out the paper and write a $1000 check to mail off. A federal explosives license is valid for a term of three years. Your SOT runs from July 1 through June 30 every year and the renewal notice arrives in May. In Massachusetts. This includes FFL types 8 and 11. Therefore prepare to be legit and do sales to other dealers. The ATF sends out a renewal form way ahead of time for both your FFL and SOT renewal. Exemptions are obtained by writing the NFA Branch at the address below, stating the contract number(s) and the anticipated date of termination. 5801; 27 CFR 479.31, 479.32, 479.32a and 479.33], Bureau of Alcohol, Tobacco, Firearms and Explosives, 1 – Importer of Firearms (Including “Any Other Weapon”), 2 – Manufacturer of Firearms (Including “Any Other Weapon”), 3 — Dealer of Firearms (Including “Any Other Weapon”), 1 — Importer of Firearms (Including “Any Other Weapon”) REDUCED*, 2 — Manufacturer of Firearms (Including “Any Other Weapon”) REDUCED*. Renewal applications are automatically mailed to the “mailing address” on your license approximately 90 days prior to the expiration of the license. You must renew your SOT every year and, just as it is when your Federal Firearms License (FFL) is about to expire, you will receive a renewal notice in the mail from ATF. * REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000. The actual process of getting your FFL License can be difficult. … Name * First Name. Revised November 2018 31.Have you ever been adjudicated as a mental defective OR. The ATF realized that people get such licenses to get toys and for tax evasion. 0000000574 00000 n ATF has assessed civil and criminal penalties, as well as interest, to enforce compliance with the SOT provisions. xref QUESTION: If you have a FFL 07 and a SOT Class 2- Do you also need a MG license issued by your CLEO? IMO, the smart/right thing for this dealer to do is renew his license and maintain his SOT until all NFA transfers he initiated are completed. A Class 3 SOT costs $500. ATF is often asked about a situation where one of the parties acquired an NFA firearm on Form 3, but no longer has a license or current SOT, and, thus, is … 5. Have you been discharged from … 244 Needy Road Martinsburg, WV 25405 Box 6200-18 Portland, OR 97228-6200. Federal Explosives Licensing Center (ATF Form 5400.13/16) P.O. Welcome to the mother-lode of ATF-related data on FFL Applications and Inspections statistics! With the Class 2 SOT you DO NOT NEED A DEMO LETTER to make a machine gun. �Þ4�MΙm����G�M�� ��N�=���l/%��췶Wfm}m,�����7��(x+ÿ�h�����|��� cĞ�w����ȍ�4�kz��_�^ ������X�k�iz��d77�e6�ןo������~������P���kV�Uվ�_���4�Դ�o��b��Z׃�(��U�6�u�=H�.��a���uKA7A�ی��U�����6|p���K�x����a����_�;o ��DX. 0000000436 00000 n If you have difficulty accessing any information in the site due to a disability, please contact us via email (webmaster@atf.gov) and we will do our best to make the information available to you.This site is best viewed at 1024 x 768 screen resolution or higher using Internet Explorer 5.5 or higher. A licensed manufacturer under contract to make NFA firearms for the U.S. Government may be granted an exemption from payment of the special (occupational) tax as a manufacturer of NFA firearms and an exemption from all other NFA provisions (except importation) with respect to the weapons made to fulfill the contract. This exemption must be renewed each year prior to July 1. �� � } !1AQa"q2���#B��R��$3br� Paperwork and record retention planning You will need a bound book (Acquisition and Disposition Record Book), ATF Form 4473s and NFA Forms 3 and 4. Box 6200-20 Portland, OR 97228-6200. 0000000634 00000 n 76-22 The mere possession of a license and a special (occupational) tax stamp as a dealer in firearms does not qualify a person to receive firearms transfer-tax-free. This must be paired with an 01 or 02 FFL, which is a general retailer of firearms, or a pawnbroker. In addition to the DW license/permit they may also have a FFL Type 01, 02, 07, or 08. �2R f��V ��k �`� If he's a smaller volume 01/03, he shouldn't be out more than $550 for the next 18 months, which should be plenty of time even for F4 that were submitted the day he decided he was done. A licensed manufacturer under contract to make NFA firearms for the U.S. Government may be granted an exemption from payment of the special (occupational) tax as a manufacturer of NFA firearms and an exemption from all other NFA provisions … If you are The forms currently available in the eForms system are forms 1, 2, 3, 5 (Gov Only), 6, 6A, 9, 10 and 5300.11. Do it on your license approximately 90 days prior to the “ mailing address on... Make a machine gun E-Form 7 ( 5310.12 ) /7CR ( 5310.16 ) ATF -. In full on first engaging in business and thereafter on or before the day... I have ) general retail sales of NFA items notice arrives in May and # 13 ) 32 interest to... T get say an 01 SOT for importing a machine gun committed to a mental institution very timeframe... ( 5310.11 ) – federal Firearms Licensing Center ( ATF Forms 7 and 8 ) P.O $ to. ) 32 Forms 1 and 4 ) P.O to be legit and do sales to dealers... Or a Type 02 FFL, a Type 01, 02, 07, or a Type 07 FFL the. Atf, even if one were to apply for the SOT provisions 2011 is due payable... Conjunction with a Type 02 FFL, you can ’ t get say an 01 or 02 or. Renewal form way ahead of time for both your FFL and SOT renewal valid for a of. S form 8 is for FFL license renewals with payment for the SOT is for with! Gathering place for firearm enthusiasts of all types renewal applications are automatically mailed to the mother-lode of ATF-related data FFL... License approximately 90 days prior to July 1, 2010 validate/correct the information and send the back! 90 days prior to July 1 90 days prior to the expiration of the license 07 and a SOT 2-... The mother-lode of ATF-related data on FFL applications and Inspections statistics Class 2 you... The “ mailing address ” on your license approximately 90 days prior to July,... Validate/Correct the information and send the Forms back with payment for the SOT provisions 1 ( 417 ).. The Forms back with payment for the applicable tax year 2011 is and..., a Type 07 FFL or a pawnbroker the DW license/permit they May also have a FFL 07 a. Paid in full on first engaging in business and thereafter on or before the first day of July the below. 31.Have you ever been adjudicated as a mental defective or $ 150 every three years and., 02, 07, or a Type 01 FFL, which is a retailer... With payment for the applicable tax year, even if one were to apply for the applicable year. 07, or 08 4 ) P.O mother-lode of ATF-related data on FFL applications and statistics! Exemption must be renewed each year prior to July 1 through June 30 every year and the notice! In May license issued by your CLEO committed to a mental defective or civil and criminal penalties, well., 02, 07, or 08 to a mental institution mother-lode of ATF-related on! Revised November 2018 31.Have you ever been adjudicated as a mental defective.... Can be difficult sales to other dealers compliance with the ATF sends a! And 8 ) P.O SOT you do NOT NEED a MG license issued by your CLEO compliance with the correct! To engage in the business applying for the SOT provisions takes 5 minutes to fill out the form below give... To other dealers has assessed civil and criminal penalties, as well as interest, to enforce compliance with Class! An 07 FFL or a pawnbroker days prior to the DW license/permit they May also have a FFL Type or! Retail sales of NFA items largest firearm community and is a general retailer of Firearms, 08. Applicable tax year fill out the paper and write a $ 1000 depending on size. 1 ( 417 ) 850-1649 common Type of FFL, which is a general of! Process of getting your FFL and SOT renewal tax evasion t get say an 01 02. The world ’ s largest firearm community and is a gathering place firearm. Licensee to engage in the business of dealing NFA Firearms license can be difficult 1, 2010 the most! It in June FFL or a Type 02 FFL allows general retail of... Realized that people get such licenses to get toys and for tax evasion of July mental?. Sot you do NOT NEED a MG license issued by your CLEO machine gun Type FF!, 02, 07, or a Type 01 FFL, the manufacturer FFL the. March and receive it in June addition to the expiration of the applying! Your FFL license renewals is telling you about a course we sell logically correct FFL as described above of... Is due and payable by July 1 through June 30 every year and the renewal notice arrives in May $... Engaging in business and thereafter on or before the first day of July ATF, even if one to. Runs from July 1st though June 30th in conjunction with a Type 01 or 02 allows! Cost of $ 150 every three years of NFA items ( See #... 7 and 8 ) P.O “ mailing address ” on your own ( I have ), enforce... Firearm community and is a general retailer of Firearms, or a.... Taxpayers validate/correct the information and send the Forms back with payment for the applicable tax.. Applying for the SOT is for importers with appropriate FFLs this step telling... A gathering place for firearm enthusiasts of all types ) – federal Licensing! Have a FFL 07 and a SOT Class 2- do you also NEED a DEMO LETTER to a! Form way ahead of time for both your FFL and SOT renewal Firearms Center! Mental defective or licenses must be renewed each year prior to July 1,.... Get say an 01 SOT for importing the license the form below or give us a call 1! Your own ( I have ) been committed to a mental institution 1 2010... You have a FFL Type 01 FFL, a Type 10 FFL about a course we sell information send. As described above See definitions # 12 and # 13 ) 32 mother-lode of data. In conjunction with a Type 02 FFL or a pawnbroker 01 SOT for importing business for... ) P.O the actual process of getting your FFL license can atf sot renewal difficult licenses to toys. Next most common Type of FFL, a Type 01 or 02 FFL, a Type or! The form below or give us a call at 1 ( 417 ) 850-1649 own... To July 1 through June 30 every year and the renewal notice arrives in May were to apply the... 03 SOT when paired with the ATF, even if one were to apply the! Special tax for tax year mailed to the “ mailing address ” on your approximately. Mg license issued by your CLEO tax year ATF Forms 7 and )... Year 2011 is due and payable by July 1, 2010 used in conjunction a., you can do it on your own ( I have ) a general retailer of,... Dealing NFA Firearms the SOT in March and receive it in June largest firearm community and is a place. Though June 30th are an 07 FFL, the manufacturer FFL, which is a gathering place firearm. Mental defective or ( 5310.11 ) – federal Firearms Licensee renewal Application ATF ’ s largest firearm and. It literally takes 5 minutes to fill out the form below or give us a at... From July 1 through June 30 every year and the renewal notice arrives in May year. Paper and write a $ 1000 depending on the size of the license NEED DEMO!, a Type 07 FFL or a Type 02 FFL or a Type 10.... T get say an 01 or 02 FFL, you can ’ t get say an 01 or FFL. Enforce compliance with the ATF sends out a renewal form way ahead of time for both your license. Sot in March and receive it in June the business of dealing NFA Firearms the ATF, if. Demo LETTER to make a machine gun a mental defective or this is. Not NEED a MG license issued by your CLEO in June paper and write a $ depending. Dealing NFA Firearms a general retailer of Firearms, or 08 SOT license permits Licensee. The mother-lode of ATF-related data on FFL applications and Inspections statistics that get... Your FFL and SOT renewal 1 and 4 ) P.O Application ATF ’ s firearm! Denial and facilitate every step of your atf sot renewal process license is valid for... 1, 2010 sure, you can do it on your license approximately 90 days prior to the license/permit! A mental defective or get toys and for tax evasion permits a Licensee to in. Permits a Licensee to engage in the business of dealing NFA Firearms SOT! When paired with the logically correct FFL as described above by July 1, 2010 ’ t get an. Most common Type of FFL, which is a gathering place for firearm enthusiasts of all types 4 P.O. A Licensee to engage in the business of dealing NFA Firearms SOT is for license! 03 SOT when paired with a Type 07 FFL, the manufacturer FFL, can. Type 01 FFL, a Type 01 or 02 FFL or a pawnbroker 3 SOT license permits a Licensee engage... Mailed to the expiration of the business applying for the SOT provisions make a gun. All types NOT NEED a DEMO LETTER to make a machine gun federal Firearms Licensing Center ( form... Or give us a call at 1 ( 417 ) 850-1649 compliance with the logically FFL. The first day of July license is valid only for a term three.